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Antecedents and consequences of audit expectation gap
Managerial Auditing Journal, 2013PurposeThis study aims to investigate the effects of individual knowledge/experience on the audit expectation gap of loan officers in Malaysia and the subsequent effect of the audit expectation gap on their loan decision quality. In addition, the mediation role of the audit expectation gap is examined.Design/methodology/approachCopies of a structured ...
Amirhossein Taebi Noghondari
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Managerial Auditing Journal, 2004
Based on the studies by Schelluch and Best et al., this study aims to investigate the existence of an audit expectation gap in Malaysia. The main motivation comes from the lack of research on the issue since the Enron and Andersen debacles. Besides, the Malaysian accounting environment has significantly improved since the 1998s reform, with the passing
Mohamed Nazri Fadzly, Zauwiyah Ahmad
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Based on the studies by Schelluch and Best et al., this study aims to investigate the existence of an audit expectation gap in Malaysia. The main motivation comes from the lack of research on the issue since the Enron and Andersen debacles. Besides, the Malaysian accounting environment has significantly improved since the 1998s reform, with the passing
Mohamed Nazri Fadzly, Zauwiyah Ahmad
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The expectation gap in auditing
Managerial Auditing Journal, 1998There is concern that auditors and the public hold different beliefs about the auditors’ duties and responsibilities and the messages conveyed by audit reports. In recent years, some spectacular and well‐publicised corporate collapses and the subsequent implication of the reporting auditors have highlighted the audit expectation gap. Apparently, public
Hian Chye Koh, E‐Sah Woo
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Government Audit Quality: Audit Expectation – Performance Gap
Asian Journal of Economics, Business and Accounting, 2022This paper seeks to explore the audit expectation and performance gap in the Indonesian government audit. This research utilized a qualitative approach involving three methods of data collection namely interviews, focus group discussions, and document analysis with a total of 32 government auditors of the Indonesian Supreme Audit Institution (BPK-RI ...
H. M. Hasibuan, David +2 more
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2016
Corporate Social Responsibility necessitates effective engagement of stakeholders and investors – both at local and international levels. As well as demonstrating that changes in perceptions do not warrant an internship program as a means of reducing the audit expectations gap as misperceptions are still found among respondents on issues of auditing ...
Ojo, Marianne +4 more
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Corporate Social Responsibility necessitates effective engagement of stakeholders and investors – both at local and international levels. As well as demonstrating that changes in perceptions do not warrant an internship program as a means of reducing the audit expectations gap as misperceptions are still found among respondents on issues of auditing ...
Ojo, Marianne +4 more
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The Audit Expectation Gap: Literature Review
Communications of International Proceedings, 2023The purpose of this paper is to review recent empirical literature on the components and reducing factors of the Audit Expectation Gap distinguishing research conducted in developed countries relative to developing countries. We adopt a systematic literature review to review papers published between 2010 and 2020.
Anass EL BADLAOUI +2 more
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Beyond the audit expectations gap
European Accounting Review, 1992In seeking to encourage a broader, European dimension to research on auditing and audit expectations, this paper examines the recent history of auditing and its regulation in Spain within the context of international developments in the accounting profession.
García-Benau, M.A., Humphrey, C.
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Internal Audit Expectation Gap and Auditing Around the Computer
SSRN Electronic Journal, 2020This paper predicts the internal auditing expectation gap to be narrow when internally auditing around the computer in all types of organizations. I sit the hypothesis of this paper in relation to the current issues of auditing around the computer, associated with the field of new information technology. I predict a narrow internal auditing expectation
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The Audit Expectations Gap in the United Kingdom.
The Accounting Review, 1993Abstract Reviews the book "The Audit Expectations Gap in the United Kingdom," by Christopher Humphrey, Peter Moizer and Stuart Turley.
Stephen Tomczyk, Shane R. Moriarity
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An Examination of the Audit Expectations Gap in Singapore
Asian Review of Accounting, 2000This study adds to the literature on the audit expectations gap (AEG) by examining the extent to which lower levels of user cognisance of the role, objectives, and limitations of an audit are associated with unreasonable audit expectations and perceptions.
Michael De Martinis, Amy Aw, Er Meng Kim
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